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ESTATE OF HARRISON v. COMMISSIONER

Docket No. 19980-84.

52 T.C.M. 1306 (1987)

T.C. Memo. 1987-8

Estate of Daniel J. Harrison, Jr., Deceased, Daniel J. Harrison III and Bruce F. Harrison, Independent Co-Executors v. Commissioner.

United States Tax Court.

Filed January 6, 1987.

Attorney(s) appearing for the Case

J. Thomas Eubank, One Shell Plaza, Houston, Tex., S. Stacy Eastland, and Charles A. Crocker, for the petitioner. David W. Johnson, for the respondent.

Memorandum Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $31,758,893.37 in the estate tax due from the Estate of Daniel J. Harrison, Jr. After concessions, these issues remain for decision: (1) the value for estate tax purposes of a limited partnership interest owned by decedent; (2) whether the estate is entitled to a deduction under section 20531 for estimated interest on installment payments of the estate tax...

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